Accounting in Central and Eastern Europe PDF Download

Author: Catalin Albu
Publisher: Emerald Group Publishing
ISBN: 1781909393
Category : Business & Economics
Languages : en
Pages : 344

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Book Description
This volume examines the accounting issues within Central and Eastern Europe, looking back to the fall of communism (1980s-90s) and its effect on the countries' accounting and business models.

Author: Robert W. McGee
Publisher: Springer Science & Business Media
ISBN: 0387257101
Category : Business & Economics
Languages : en
Pages : 349

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Book Description
Much has been written about the economic and political problems of countries that are in the process of changing from centrally planned systems to market systems. Most studies have focused on the economic, legal, political and sociological problems these economies have had to face during the transition period. However, not much has been written about the dramatic changes that have to be made to the accounting and financial system of a transition economy. This book was written to help fill that gap. This book is the second in a series to examine accounting and financial system reform in transition economies. The first book used Russia as a case study. The present volume in the series examines some additional aspects of the reform in Russia and also looks at the accounting and financial system reform efforts that are being made in Ukraine, Bosnia & Herzegovina, Armenia and five Central Asian republics.

Author: Centre for Co-operation with European Economies in Transition
Publisher: Organisation for Economic Co-operation andDevelopment
ISBN:
Category : Business & Economics
Languages : en
Pages : 168

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Book Description

Author: Vesna Vašiček
Publisher: Springer
ISBN: 3030033538
Category : Political Science
Languages : en
Pages : 249

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Book Description
This book comprehensively presents the current practice and further development paths of public sector accounting, auditing and control systems in 7 South Eastern European countries based on the contributions of highly-respected researchers. Each chapter is a study of the territorial organisation, public sector scope, formulation and execution of central government and local and regional self-government budgets, accounting and financial reporting reforms and practice, audit and other oversight (supervision) in the public sector, and challenges in the further development of public sector accounting and auditing of each country. It also provides insights into the challenges that SEE countries are faced with as they move towards the adoption of accrual accounting and the implementation of IPSAS and/or EPSAS, and offers a valuable reference resource for academics, researchers, students, auditors, public administrators, policy makers and standard setters.

Author: Simon Grima
Publisher: Emerald Group Publishing
ISBN: 1787564517
Category : Business & Economics
Languages : en
Pages : 184

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Book Description
This special 100th edition of Contemporary Issues in Economic and Financial Analysis dedicates 14 chapters to contemporary issues in business and financial management in Eastern Europe by authors invited mainly from the Rostov State University of Economics.

Author: M. Kelemen
Publisher: Springer
ISBN: 1403914362
Category : Business & Economics
Languages : en
Pages : 287

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Book Description
The process of transition in Eastern European countries is one in which ideas of the past and present, both local and Western, meet and conflict. Presenting a wealth of new ethnographic and interview-based research, Critical Management Research in Eastern Europe argues that the reform process in Central and Eastern Europe has been dominated by the traditional 'Western' view of management practice. However, this approach overlooks the fact that certain managerial and organizational practices developed in Central and Eastern Europe may still be appropriate and indeed effective within this particular setting. The book brings together authors from both East and West Europe to evaluate how the two systems can best be harmonized, which is particularly important in the context of EU enlargement.

Author: Morten Balling
Publisher: Routledge
ISBN: 1134292716
Category : Business & Economics
Languages : en
Pages : 401

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Book Description
The countries of Central and Eastern Europe have been through a profound transition process for more than a decade now. The financial sectors and markets in the region have been subject to major structural reforms including privatization, liberalization and the acquisition by foreign banks of controlling interests in local financial institutions. This important new book includes papers that chart this process. Topics discussed include the implications of future EU membership, and the strategies pursued by the World Bank and International Monetary Fund.

Author: R. Matousek
Publisher: Springer
ISBN: 0230302211
Category : Business & Economics
Languages : en
Pages : 280

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Book Description
This book provides a deep insight into the market changes and policy challenges that transition economies have undergone in the last twenty years. It not only comments on and evaluates the development of financial markets in transition economies, but also highlights the key obstacles to full integration of financial markets into the EU market.

Author: B. Brenner
Publisher: Springer
ISBN: 0230201741
Category : Business & Economics
Languages : en
Pages : 306

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Book Description
How can Multinational Corporations effectively manage and control their subsidiaries in transition countries? This empirical study on 40 MNCs operating in Central and Eastern Europe provides insights onto how the transition context and the culture of the region impact the choice and effectiveness of Headquarters control in subsidiaries.

Author: Michel Charifzadeh
Publisher: John Wiley & Sons
ISBN: 352750821X
Category : Business & Economics
Languages : en
Pages : 418

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Book Description
Management accounting has been the basic toolbox in business administration for decades. Today it is an integral part of all curricula in business education and no student can afford not to be familiar with its basic concepts and instruments. At the same time, business in general, and management accounting in particular, is becoming more and more international. English clearly has evolved as the "lingua franca" of international business. Academics, students as well as practitioners exchange their views and ideas, discuss concepts and communicate with each other in English. This is certainly also true for management accounting and control. Management Accounting is becoming more and more international. ?Management Accounting and Control? is a new textbook in English covering concepts and instruments of management accounting at an introductory level (primarily at the Bachelor level, but also suited for general management and MBA courses due to a strong focus on practical relevance). This textbook covers all topics that are relevant in management accounting in business organizations that are typically covered in German and Central European Bachelor courses on management accounting and control. After a general introduction to the field of management accounting and control the book discusses cost management as an extension of cost accounting. Typical cost management instruments such as target costing, life cycle costing and process-based costing approaches are explained in detail. Differences between Anglo-American activity-based costing (ABC) and German process-based costing are highlighted. The book then turns to an extensive discussion of planning and budgeting tasks in management accounting with a strong focus on the practical application of the topic such as developing a budget in practice. Another chapter is dedicated to a comparison of traditional budgeting with modern /alternative budgeting approaches. A major part of the book is dedicated to the broad area of performance management. The relevance of financial statement information for performance management purposes is discussed in detail. In addition, the most widely spread financial performance indicators are illustrated using real-world examples. The book also includes detailed content on value-based management control concepts. In a consecutive chapter, performance measurement is linked with strategy while extensively discussing the Balanced Scorecard as a key tool in strategic performance management. The remaining parts of the book deal with management reporting as one of the main operative tasks in management accounting practice. The book closes with insight into new fields and developments that currently influence management accounting practices and research and promise to play an increasingly important role in the future.